This is not a subsidy program. The Pre-Tax Parking Reimbursement Account Program (Program) is a voluntary payroll deduction program that allows State employees to deduct a specific dollar amount for work-related parking fees from your pay warrant prior to tax deductions, thereby reducing your taxable income. Once the deduction has been established it will continue without interruption until terminated or changed by you. At the end of the tax year, the SCO will report your taxable income as usual and excludes the amount of the pre-tax parking deduction from your gross taxable income.
The Program is regulated by Section 132 of the Internal Revenue Code (IRC) - Qualified Transportation Fringe Benefits. The IRC defines "qualified parking" as:
Parking on or near the employer's business premise or at a location from which the employee commutes to work by carpool, commuter highway vehicle, mass transit facilities, transportation provided by any person in the business of transporting persons for compensation or hire, or by any other means.
For the 2008 tax year, you can deduct your actual cost of parking, up to $220/month. Your funds are deposited in a special reimbursement account. To receive payments from your account, you must submit a reimbursement claim along with the required parking receipts.
The Program, administered by the Department of Personnel Administration (DPA), is for employees who do not have access to Department of General Services/Office of Fleet Administration (DGS/OFA) parking spaces or a department-sponsored parking program. DPA contracts with Application Software, Inc. (ASI) for record keeping and claims adjudication.
Please Note:
Unless certain specific criteria are met, the IRC does not allow for automatic refunds of excess money in your Pre-Tax Parking Reimbursement Account. Please read the Frequently Asked Questions and the "Forfeiture Information" below.
For more information on the Program, please see the links below:
What's New
Reimbursement Account Detail
General Information
Eligibility
Enrollment
Changes to Enrollment
Cancellations
Claims Process
Other Pre-tax Parking Programs
Frequently Asked Questions
Related Forms
DPA 682 - Account Enrollment Form (PDF)
DPA 681 - Account Claim Form (PDF)
Forfeiture Information
If you are an active State employee, you have one (1) year from the date of your last activity (deduction or submission of a claim) in which to submit a claim with valid parking receipts for reimbursement.
If you separate from State service, you also have one (1) year from your date of separation in which to submit a claim for reimbursement of work-related parking expenses incurred prior to your separation.
If you don't submit pre-tax parking reimbursement account claims with these specified time periods, you will forfeit the remaining balance in your account.
For more information on the Pre-Tax Parking Reimbursement Account Program, contact the Program Coordinator at (916) 324-0526 or CALNET 8-454-0526. For questions concerning the status of a claim, please call ASI at 1-800-659-3035.
Current as of December 28, 2006
